DEBRUMA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEBRUMA
Largest movements
- Cash +€77,219
up €77,219 (+31.3%), from €246,486 to €323,706
mainly Net result for the year (+€106,352) and Depreciation (+€70,785)
- Tangible fixed assets -€70,785
down €70,785 (-6.1%), from €1.2m to €1.1m
of which Land and buildings: -€51,681
- Reserves +€106,352
up €106,352 (+7.4%), from €1.4m to €1.5m
- Other debts -€95,287
down €95,287 (-97.7%), from €97,562 to €2,276
- Gross operating margin -€27,726
down €27,726 (-11.9%), from €233,055 to €205,329
- Depreciation -€20,083
down €20,083 (-22.1%), from €90,868 to €70,785
- Financial charges -€6,664
down €6,664 (-66.1%), from €10,077 to €3,413
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,564,038 | €1,582,836 | +€18,798 | +1.2% |
| Fixed assets | 21/28 | €1,156,144 | €1,085,359 | -€70,785 | -6.1% |
| Tangible fixed assets | 22/27 | €1,156,144 | €1,085,359 | -€70,785 | -6.1% |
| Land and buildings | 22 | €1,076,730 | €1,025,049 | -€51,681 | -4.8% |
| Plant, machinery and equipment | 23 | €34,025 | €28,263 | -€5,762 | -16.9% |
| Furniture and vehicles | 24 | €45,389 | €32,046 | -€13,343 | -29.4% |
| Current assets | 29/58 | €407,894 | €497,477 | +€89,583 | +22.0% |
| Amounts receivable within one year | 40/41 | €157,961 | €172,228 | +€14,267 | +9.0% |
| Other amounts receivable | 41 | €157,961 | €172,228 | +€14,267 | +9.0% |
| Cash at bank and in hand | 54/58 | €246,486 | €323,706 | +€77,219 | +31.3% |
| Deferred charges and accrued income | 490/1 | €3,447 | €1,544 | -€1,903 | -55.2% |
| Total equity and liabilities | 10/49 | €1,564,038 | €1,582,836 | +€18,798 | +1.2% |
| Equity | 10/15 | €1,442,397 | €1,548,749 | +€106,352 | +7.4% |
| Contributions | 10/11 | €6,448 | €6,448 | = | 0.0% |
| Reserves | 13 | €1,435,949 | €1,542,301 | +€106,352 | +7.4% |
| Distributable reserves | 133 | €1,435,949 | €1,542,301 | +€106,352 | +7.4% |
| Amounts payable | 17/49 | €121,642 | €34,087 | -€87,555 | -72.0% |
| Amounts payable within one year | 42/48 | €118,642 | €31,437 | -€87,205 | -73.5% |
| Trade debts | 44 | €6,963 | €9,428 | +€2,465 | +35.4% |
| Suppliers | 440/4 | €6,963 | €9,428 | +€2,465 | +35.4% |
| Taxes, remuneration and social security | 45 | €14,117 | €19,734 | +€5,617 | +39.8% |
| Taxes | 450/3 | €14,117 | €19,734 | +€5,617 | +39.8% |
| Other amounts payable | 47/48 | €97,562 | €2,276 | -€95,287 | -97.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | €2,650 | -€350 | -11.7% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,868 | €70,785 | -€20,083 | -22.1% |
| Other operating charges | 640/8 | €8,293 | €8,607 | +€314 | +3.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €233,055 | €205,329 | -€27,726 | -11.9% |
| Operating profit (loss) | 9901 | €133,894 | €125,937 | -€7,957 | -5.9% |
| Financial income | 75/76B | €13,159 | €13,160 | +€1 | 0.0% |
| Recurring financial income | 75 | €13,159 | €13,160 | +€1 | 0.0% |
| Financial charges | 65/66B | €10,077 | €3,413 | -€6,664 | -66.1% |
| Recurring financial charges | 65 | €10,077 | €3,413 | -€6,664 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €136,977 | €135,684 | -€1,292 | -0.9% |
| Income taxes | 67/77 | €27,294 | €29,332 | +€2,038 | +7.5% |
| Profit (loss) for the period | 9904 | €109,683 | €106,352 | -€3,331 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €109,683 | €106,352 | -€3,331 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.